Joseph B. Campbell - Page 21

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          affd. 255 F.2d 841 (2d Cir. 1958); Travers v. Commissioner, T.C.            
          Memo. 1982-498.  In this case, however, petitioner’s                        
          “constitutional” challenge is merely a bare assertion unsupported           
          by any references to the U.S. Constitution or by any evidence at            
          trial and in no way raises a valid constitutional claim.  See               
          Morrow v. Commissioner, T.C. Memo. 1983-186.  In addition, the              
          argument could have been raised in Campbell I.  See Leininger v.            
          Commissioner, supra; Estate of Goldenberg v. Commissioner, supra;           
          Pelham Hall Co. v. Carney, supra.  Both California v. Cabazon               
          Band of Mission Indians, supra, and Seminole Tribe v.                       
          Butterworth, supra, were decided before the enactment of the                
          IGRA.  Indeed, the IGRA was a congressional response to the                 
          Supreme Court’s decision in California v. Cabazon Band of Mission           
          Indians, supra, which followed a long line of cases that began              
          with Seminole Tribe v. Butterworth, supra.  See S. Rept. 100-446,           
          at 3071 (1988).                                                             
               We hold that each of the requirements for applying the                 
          doctrine of collateral estoppel in this case has been satisfied             
          and that collateral estoppel applies to preclude relitigation of            
          the proper tax treatment of the per capita distributions paid to            
          petitioner during the years at issue.  We sustain respondent’s              
          determination that petitioner’s 1991, 1993, and 1994 per capita             
          distributions of $19,070, $40,933, and $50,222, respectively, are           
          subject to Federal income tax.                                              

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